Selected production and cost data of Kristi s Divinity Co follow
Selected production and cost data of Kristi’s Divinity Co. follow for May 2014.

.:.
On May 31, the Mixing Department ending Work-in-Process Inventory was 70% complete for materials and 20% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 65% complete for materials and 55% complete for conversion costs.

Requirements
1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.
2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department.

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